Income Tax (Transitional Provisions) Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-15 - NON-ASSESSABLE INCOME  

Division 52 - Certain pensions, benefits and allowances are exempt from income tax  

SECTION 52-1  

52-1   Application of Division 52 of the Income Tax Assessment Act 1997  

Division 52 of the Income Tax Assessment Act 1997 applies to assessments for the 1997-98 income year and later income years.